Auditing and Assurance Standards Board
Ken Charbonneau - Chair
Doug A. King
Recently retired from KPMG, where he was Partner, Assurance, Ken Charbonneau has more than 40 years of business experience. He has provided assurance, accounting, and advisory services to public and private organizations in the technology, media, and communications sectors, amongst others.
While with KPMG, Ken served in several leadership roles, including Business Unit Professional Practice Partner for 15 offices in eastern Canada, Partner-in-Charge at the firm’s national marketing and communications group in Toronto, and a leader of the audit practice and technology industry group in Ottawa. As a community volunteer, he has been active on boards and committees of various not-for-profit organizations throughout his career.
In 2016, Ken was awarded the Fellowship of the Institute of Chartered Accountants of Ontario (FCPA).
Ken lives in Ottawa.
Gary Baker is Chair of the Board for Libro Credit Union and serves as an advisor to the Canadian Public Accountability Board (CPAB) on matters related to the impact of information technology on financial audits.
Formerly a Partner with a global professional services firm, Gary was the national service-offering leader for its IT Governance services practice in Canada, and national risk leader for its Enterprise Risk Management services practice.
Previously, he was Chair of the Libro Credit Union Audit and Governance Committees and served as a community representative on the Audit Committee for Grand River Hospital. For 15 years, Gary was on CPA Canada’s Information Management and Technology Advisory Committee. He was also a member of the Control Objectives for Information and Related Technologies (COBIT) Steering Committee of the Information Systems Audit and Control Association (ISACA).
Gary obtained his Chartered Accountant designation in 1982 and an ICD.D designation from the Institute of Corporate Directors. He is a graduate of Wilfrid Laurier University with an Honours Bachelor of Business Administration degree.
Gary lives in Waterloo.
Luke Baxter joined EY LLP in 2002 and is currently a member of the firm’s Professional Practice group. He is recognized as a leader in assurance standards, policy, and audit methodology. Luke’s responsibilities include the development of audit guidance, training, tools, and enablers. He plays a key role in several of the firm’s quality initiatives to enhance audit quality, and he provides consultation to audit partners, staff, and clients across Canada on complex assurance and reporting issues.
Luke is a member of EY Canada’s Audit Analytics team, which is responsible for audit innovation through the adoption of data-driven audit approaches — advances in technology are used as a catalyst to drive continuous improvements in audit quality.
Since 2012, Luke has been, and he continues to be, a member of several CPA Canada task forces and working groups.
Luke holds a Bachelor of Business administration from Wilfrid Laurier University. He became a Chartered Accountant (now CPA) in 2007.
Luke lives in Toronto.
Nancy Cheng was appointed as Assistant Auditor General at the Office of the Auditor General of Canada in 2003. Since 2014, she co-leads the Performance Audit Practice for the Auditor General Reports to Parliament. In addition to managing the Practice, she provides oversight to performance audits of a wide portfolio of departments and agencies and a number of subject matters.
Nancy served for five years as a member of the Council of the Institute of Chartered Accountants of Ontario (now CPA Ontario), and also took on the role of Treasurer. She is currently the Chair of CPA Magazine’s Editorial Advisory Board and served seven years on the Information Management and Technology Advisory Committee of the Chartered Professional Accountants of Canada (CPA Canada).
Nancy has lectured at Algonquin College and taught auditing at the University of Ottawa as a part-time professor. She is a member of the Board of Governors of Algonquin College and the Board’s Executive Committee, and has chaired its Audit and Risk Management Committee since 2013.
Before joining the Office, she was a Computer Audit Manager with a major firm of chartered accountants, where she articled and qualified as a Chartered Accountant (now CPA). In March 2000, she was awarded the Fellowship of the Institute of Chartered Accountants of Ontario (FCPA).
Nancy lives in Nepean.
Julie Corden is a partner in Deloitte’s National Office and is their National Assurance Director. She obtained her Chartered Accountant designation in 1999, and has spent her professional career to date, both in public practice and industry. Julie’s responsibilities as part of Deloitte’s National Office include leading a dedicated team of professionals in developing Deloitte’s methodology, guidance and tools related to various assurance matters and consulting with engagement teams in dealing with complex auditing issues. She is a member of Deloitte’s Global Audit Technical Advisory Board, which sets audit methodology, policies and standards for Deloitte’s network of Member Firms.
Julie is also a current member of CPA Canada’s Advisory Group on Audit Guidance, the AASB’s Task Force on Audit Reporting Implications of the New Canadian Auditing Standards, and a former member of the AASB’s Advisory Group on Implementation of Canadian Auditing Standards.
Julie lives in Toronto.
Marcel Couture is Assistant Auditor General at the Auditor General of Québec since June 2009. He assumed various responsibilities including financial audits, performance audits, and IT audits. Marcel has also been in charge of administrative activities (financial, material, human and informational resources). Until recently, he was also in charge of legal affairs, information security and risk management.
Before joining the staff of the Auditor General of Québec, Marcel served as senior manager and vice-president of advisory services in risk management and IT governance and audit at PricewaterhouseCoopers LLP. During this period, Marcel’s clientele included world-class Canadian firms active in a wide variety of sectors, including pulp and paper, financial institutions, pharmaceuticals and manufacturing. Previously, he also worked in the internal audit departments of various large public companies active in North America.
Marcel has been a member of the Ordre des comptables professionnels agréés du Québec since 1995.
Marcel lives in Québec.
Michael Frankel has been with Richter S.E.N.C.R.L. for over 40 years and brings breadth and depth to his role of principal financial advisor to a wide variety of mid-size entrepreneurial clients with respect to business-related issues.
Michael understands the environment, the risks and issues faced by today’s entrepreneur in striving to run a successful business in a highly competitive marketplace, while positioning itself for future growth, whether domestic or international.
He provides sound advice regarding financial aspects pertaining to daily operations, strategic planning, acquisitions and divestitures, financing and refinancing, international expansion and understanding the global market environment, as well as succession planning.
Michael lives in Montréal.
Sophie Gaudreault is a partner with PricewaterhouseCoopers LLP in Toronto. She is part of the Assurance Risk & Quality Group, whose main objective is to help the practice achieve audit quality. Sophie is responsible for a number of audit technical areas from a national perspective, including audit reporting, policy setting, and the development of audit guidance, training, tools and templates. She provides support to the firm’s assurance teams across Canada in respect of audit methodology, reporting and risk matters. Sophie also deals with regulatory matters, including working with the Canadian Public Accountability Board (CPAB) and the U.S. Public Company Accounting Oversight Board (PCAOB). She has over 20 years of experience servicing a wide range of clients.
Since 2010, Sophie has been, and continues to be, a member of several task forces for CPA Canada on the subject of reporting and assurance. Sophie previously served as a member of the Inspection Committee of the Institute of Chartered Accountants of Ontario (now CPA Ontario). She is also currently a member of the PwC Global Audit Reporting Panel.
Sophie graduated from the Université of Sherbrooke in Québec in 1989. She obtained a CA designation (now CPA) in 1991.
Sophie lives in Toronto.
Doug is the National Data & Analytics Leader, Audit, for KPMG in Canada. He has been instrumental in developing and implementing a number of audit quality initiatives that focus on enhancing the future of audit. Doug is also responsible for audit technical matters as well as initiatives that focus on quality and effectiveness. He develops audit methodology guidance and tools for KPMG Canada and supports the firm’s audit teams across the country. Doug is also a partner of KPMG’s Development of Professional Practice (DPP), dealing with regulatory review matters and working with both CPAB and the PCAOB. In addition, he is the Canadian representative of the firm’s International Standards Assurance Group – which is comprised of KPMG member firms around the world--and for which he is responsible for assurance-related matters. He is a frequent speaker and is a contributor to KPMG's “Future Thought: The Audit is Changing” and “Future Thought: Audit Trends” reports and has authored several “Audit Point of View” articles.
Doug is a member of CPA Canada’s Advisory Group on Audit Guidance and the recently established Audit Innovation Committee.
Doug lives in Toronto.
Anna Moreton joined Wolrige Mahon in 2014 as an equity partner. Previously, she was a partner at another mid-size firm in Vancouver since 2007. Anna is currently a member of the firm’s Professional Standards Committee. Anna’s practice is audit focused, with an emphasis on public companies, and other regulated industries including the Investment Industry Regulatory Organization of Canada (IIROC) and British Columbia Securities Commission registrants. She has served on task forces with the AASB before and during her term, including the Joint Policy Statement with the Canadian Bar Association and the Quality Control Advisory Group.
Anna obtained her CA designation in 2000, and her CPA (Illinois) in 2005. She holds a Bachelor of Commerce (Honours) from Queen’s University.
Anna lives in Vancouver.
Pamela R. Murphy is an Associate Professor and the E. Marie Shantz Fellow in Accounting at the Smith School of Business, Queen’s University, in Kingston, Ontario. She completed her PhD in 2007 at the University of Wisconsin-Madison and has been at Queen’s since. She also holds a Masters of Management in marketing from Northwestern University. Pam is a Certified Public Accountant (inactive) from Illinois. Before her academic career, Pam was an auditor for the United States Governmental Accountability Office, as well as a controller and accounting manager for public companies in the United States and Canada. She also spent time in marketing management and consulting.
At Queen’s, Pam teaches auditing, a course in organizational fraud, and PhD courses. Her research interest is fraud and misreporting, with a focus on the relatively unexamined psychological aspects of fraud. The goal of her research is to help top management institute anti-fraud measures to reduce the likelihood of fraud.
Pam lives in Kingston.
Michael Pickup was appointed as Auditor General of Nova Scotia in 2014 by the Nova Scotia Legislature. Prior to this, he worked for the Office of the Auditor General of Canada for 25 years, at both its Halifax and Ottawa offices. During Michael’s time with the Office of the Auditor General of Canada, he led a variety of financial and performance audits across various government departments, agencies and crown corporations.
Michael has also contributed to the profession through participating on a Public Sector Accounting Board task force and through teaching audit at both the University of Ottawa and Carleton University. He was also a key member of the Norwegian-led international peer review of the U.S. Government Accountability Office in 2011.
Michael received a Bachelor’s degree from Acadia University with a concentration in Canadian economics prior to obtaining his CA designation. Michael has taken extensive language training to enhance his abilities in French.
Michael lives in Halifax.
Janet Stockton is the National Professional Standards Partner for BDO Canada LLP, with over 30 years of experience in assurance and accounting.
She is a member of CPA Canada’s Securities Regulation Advisory Group, and the Financial Reporting Advisory Committee of the Canadian Securities Administration. Janet was a member of the former CICA’s Mining Task Force, the CICA’s Audit Implications of Transition to IFRS Task Force, the CICA’s Emerging Issues Committee, and the CICA’s Differential Reporting and Advisory Committee.
She is on the Board of the United Church of Canada Foundation and was formerly the Chair of the Audit Committee for the United Church of Canada.
Janet was awarded the Fellowship of the Institute of Chartered Accountants of Ontario (now CPA Ontario) in 2014.
Janet lives in Toronto.
Jean-François Trépanier joined Raymond Chabot Grant Thornton in 2001 and is currently a member of the firm’s professional standards group where he specializes in Canadian, U.S. and international assurance standards. In this capacity, he ensures compliance with applicable standards, assists engagement teams in resolving complex assurance issues and drafts communications on emerging assurance topics. He also serves as a technical expert for Grant Thornton International (GTIL) as a member of the global team responsible for GTIL methodology, learning and tools.
Leveraging his leading-edge knowledge in assurance and strong communications skills, he participates in various tasks forces, particularly with the Ordre des CPA du Québec and CPA Canada. He is a member of the AASB’s Task Force on Audit Reporting Implications of the New Canadian Auditing Standards. He was also a member of the AASB’s Task Force on Reporting on Supplementary Information.
Jean-François was awarded the 2015 CPA Award of Excellence – Research of the Ordre des CPA du Québec. He holds a Bachelor of Business Administration and a Graduate Diploma in Public Accountancy from Montreal’s École des Hautes études commerciales (HEC).
Jean-François lives in Montreal.